OSN [Ossen Innovation] CORRESP: (Original Filing)

[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 December 8, 2010 Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Registration Statement on Form F-1 Filed December 3, 2010 File No. 333-168496 Registration Statement on Form F-6 Filed December] [December 8, 2010 Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F. Street, NE Re: Ossen Innovation Co., Ltd. File No. 333-168496 VIA FACSIMILE Dear Ms. Long: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectuses: November 19, 2010 and November 24, 2010.]

OSN [Ossen Innovation] CORRESP: Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor

[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 December 8, 2010 Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Registration Statement on Form F-1 Filed December 3, 2010 File No. 333-168496 Registration Statement on Form F-6 Filed December] [December 8, 2010 Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F. Street, NE Re: Ossen Innovation Co., Ltd. File No. 333-168496 VIA FACSIMILE Dear Ms. Long: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectuses: November 19, 2010 and November 24, 2010.]

OSN [Ossen Innovation] F-6: (Original Filing)

[____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts ___________________ Ossen Innovation Co., Ltd. (Exact name of issuer of deposited securities as specified in its charter) n/a British Virgin Islands (Jurisdiction of incorporation or organization of issuer) JPMORGAN CHASE BANK, N.A. (Exact name of depositary as specified in its charter)] [J.P.Morgan TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1 (f) Delivery Order 1 (g) Deposited Securities 2 (h)] [Ziegler, Ziegler & Associates LLP Counselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 December 3, 2010 JPMorgan Chase Bank, N.A., as Depositary 1 Chase Manhattan Plaza, Floor 58 New York, New York 10005 American Depositary Shares evidenced by American Depositary Receipts for deposited ordinary shares of Ossen Innovation Co., Ltd.]

OSN [Ossen Innovation] F-6: ____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES

[____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts ___________________ Ossen Innovation Co., Ltd. (Exact name of issuer of deposited securities as specified in its charter) n/a British Virgin Islands (Jurisdiction of incorporation or organization of issuer) JPMORGAN CHASE BANK, N.A. (Exact name of depositary as specified in its charter)] [J.P.Morgan TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1 (f) Delivery Order 1 (g) Deposited Securities 2 (h)] [Ziegler, Ziegler & Associates LLP Counselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 December 3, 2010 JPMorgan Chase Bank, N.A., as Depositary 1 Chase Manhattan Plaza, Floor 58 New York, New York 10005 American Depositary Shares evidenced by American Depositary Receipts for deposited ordinary shares of Ossen Innovation Co., Ltd.]

OSN [Ossen Innovation] F-1/A: (Original Filing)

[Amendment No. 6 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [Withers BVI 3 December 2010 Ossen Innovation Co. Ltd Floor 17, 518 Shangcheng Road Shanghai 200120 People's Republic of China Dear Sirs Ossen Innovation Co. Ltd Company Registration Statement “ADSs” IPO Ordinary Shares We have acted as counsel as to British Virgin Islands law to Ossen Innovation Co. Ltd (the ' 1. Documents Reviewed For the purpose of this opinion,] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 6, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’]

OSN [Ossen Innovation] F-1/A: Amendment No. 6 to FORM F-1 REGISTRATION STATEMENT

[Amendment No. 6 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [Withers BVI 3 December 2010 Ossen Innovation Co. Ltd Floor 17, 518 Shangcheng Road Shanghai 200120 People's Republic of China Dear Sirs Ossen Innovation Co. Ltd Company Registration Statement “ADSs” IPO Ordinary Shares We have acted as counsel as to British Virgin Islands law to Ossen Innovation Co. Ltd (the ' 1. Documents Reviewed For the purpose of this opinion,] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 6, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’]

OSN [Ossen Innovation] F-1/A: (Original Filing)

[Amendment No. 5 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [_________ Ordinary Shares in the Form of American Depositary Shares OSSEN INNOVATION CO., LTD. Ordinary Shares in the Form of American Depositary Shares UNDERWRITING AGREEMENT ________, 2010 Global Hunter Securities, LLC th 777 Third Ave, 36 New York, NY 10017 Knight Capital Markets LLC th 405 Lexington Avenue, 46 New York, NY 10174 Ladies and Gentlemen: Ossen Innovation Co., Ltd.] [TABLE OF CONTENTS Page Certain Definitions 1 (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1 (f) Deliver Order] [[ November 2010] Global Hunter Securities, LLC rd 777 3 New York, New York 10017 USA Knight Capital Markets LLC 405 Lexington Avenue New York, New York 10174 USA Dear Sirs, Ossen Innovation Co., Ltd. “ADS” We have acted as counsel as to British Virgin Islands law to Ossen Innovation Co., Ltd. in connection with the proposed public offer and] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 5, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences November 9, 2010 Ossen Innovation Co., Ltd 518 Shangcheng Road, Floor 17 Shanghai, 200120 People’s Republic of China Re: Consent Letter To Whom It May Concern: Registration Statement Very truly yours, INSTITUTE OF QUANTITATIVE & TECHNICAL ECONOMICS, CHINESE ACADEMY OF SOCIAL SCIENCES Quiang Liu EX-23.6 15 v204178_ex23-6.htm]

OSN [Ossen Innovation] F-1/A: Amendment No. 5 to FORM F-1 REGISTRATION STATEMENT

[Amendment No. 5 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [_________ Ordinary Shares in the Form of American Depositary Shares OSSEN INNOVATION CO., LTD. Ordinary Shares in the Form of American Depositary Shares UNDERWRITING AGREEMENT ________, 2010 Global Hunter Securities, LLC th 777 Third Ave, 36 New York, NY 10017 Knight Capital Markets LLC th 405 Lexington Avenue, 46 New York, NY 10174 Ladies and Gentlemen: Ossen Innovation Co., Ltd.] [TABLE OF CONTENTS Page Certain Definitions 1 (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1 (f) Deliver Order] [[ November 2010] Global Hunter Securities, LLC rd 777 3 New York, New York 10017 USA Knight Capital Markets LLC 405 Lexington Avenue New York, New York 10174 USA Dear Sirs, Ossen Innovation Co., Ltd. “ADS” We have acted as counsel as to British Virgin Islands law to Ossen Innovation Co., Ltd. in connection with the proposed public offer and] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 5, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences November 9, 2010 Ossen Innovation Co., Ltd 518 Shangcheng Road, Floor 17 Shanghai, 200120 People’s Republic of China Re: Consent Letter To Whom It May Concern: Registration Statement Very truly yours, INSTITUTE OF QUANTITATIVE & TECHNICAL ECONOMICS, CHINESE ACADEMY OF SOCIAL SCIENCES Quiang Liu EX-23.6 15 v204178_ex23-6.htm]

OSN [Ossen Innovation] 6-K: (Original Filing)

[Loan Contribution Agreement This Loan Contribution Agreement Agreement th Ossen Innovation Topchina Ossen Asia Company Loan and WHEREAS, Dr. Tang provided a one-time interest-free loan (the “ WHEREAS, Dr. Tang is a shareholder of Ossen Innovation. NOW, THEREFORE, the parties hereto agree as follows: 1. Amount Loan Balance 2. Cancellation 3. Entire Agreement 4. Applicable Law 5. Counterparts IN WITNESS] [EXPLANATORY NOTE Loan The outstanding amount due under the Loan is approximately $12,924,000. Dr. Tang had provided a one-time interest-free loan (the “ OSSEN INNOVATION CO., LTD.]

OSN [Ossen Innovation] 6-K: Loan Contribution Agreement This Loan Contribution Agreement Agreement

[Loan Contribution Agreement This Loan Contribution Agreement Agreement th Ossen Innovation Topchina Ossen Asia Company Loan and WHEREAS, Dr. Tang provided a one-time interest-free loan (the “ WHEREAS, Dr. Tang is a shareholder of Ossen Innovation. NOW, THEREFORE, the parties hereto agree as follows: 1. Amount Loan Balance 2. Cancellation 3. Entire Agreement 4. Applicable Law 5. Counterparts IN WITNESS] [EXPLANATORY NOTE Loan The outstanding amount due under the Loan is approximately $12,924,000. Dr. Tang had provided a one-time interest-free loan (the “ OSSEN INNOVATION CO., LTD.]

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